ANALISIS FAKTOR - FAKTOR PEMANFAATAN SOFTWARE AKUNTANSI TERHADAP KINERJA INDIVIDUAL KARYAWAN UMKM KECAMATAN MEDAN TUNTUNGAN

Abstract

Population in this study is the owner or employee of Usaha Kecil dan Menengah (UKM) in Kec.Medan Tuntungan that listed on Dinas Koperasi dan UMKM Kota Medan. Analysis revealed that utilization accounting software, trust and easiness of utilization accounting software has a positive and significant relation on individual performance. However used partially effect, only easiness in using accounting software has a positive and significant on individual performance, while the accounting software utilization and trust has no relation on individual performance. The conclusion of this study is utilization of accounting software, trust and easiness in using accounting software utilization has positive and significant relation on performance individual. The result of this research consistent with the theory Technology to Performance Chain (TPC) that explained that information technology has an important role and has a relation on individual performance.